54514_not-searchable
/en/virksomheter-foretak-og-regnskap/statistikker/skattepl/aar
54514
Corporate taxes rose
statistikk
2011-12-21T10:00:00.000Z
Establishments, enterprises and accounts
en
skattepl, Tax statistics for companies, taxable income, taxable wealth, assessed tax, corporation tax by industry, due in arrears, tax position, type of tax (for example income tax, capital tax, natural resource tax), oil production companies, power companies, shipping companies, onshore activitiesCorporate tax , Establishments, enterprises and accounts
false

Tax statistics for companies, 2010

Content

Published:

This is an archived release.

Go to latest release

Corporate taxes rose

Assessed corporate tax rose by NOK 38 billion or 17 per cent from 2009 to a total of NOK 256 billion in 2010.

Oil companies accounted for NOK 29 billion of the increase. Assessed income tax for oil companies increased by NOK 12 billion to NOK 71 billion and assessed special taxes increased by NOK 19 billion to NOK 114 billion in 2010. Paid exploration expenses amounted to NOK 10 billion. Assessed taxes for oil companies totalled NOK 175 billion.

Highest tax ever for power companies

Power companies had NOK 4 billion or 52 per cent more in assessed taxes in 2010. Assessed taxes in 2010 were the highest on record, and accounted for 11 per cent of the increase in corporate taxes. Income tax amounted to NOK 5 billion, which was an increase of NOK 2 billion or 58 per cent from the previous year. Tax from ground rent income was NOK 6.7 billion, which was NOK 2 billion or 48 per cent more. Tax for natural resources was NOK 1.6 billion, or NOK 21 million more than in 2009.

Continued growth for land-based activities

Growth for companies assessed pursuant to ordinary tax rules continued in 2010. They were assessed a total of NOK 68 billion, which was a growth from 2009 of NOK 3 billion or 5 per cent. They contributed 8 per cent to the growth in corporate taxes in 2010.

Tax rules for shipping companies changed

Shipping companies taxed by special rules for limited shipping companies were assessed a total of NOK 1.7 billion. This was an increase of NOK 1.4 billion and contributed 4 per cent to the rise in corporate taxes in 2010.

The increase mainly resulted from changes in tax rules for the companies, with effect from the 2010 fiscal year.

About the statistical basis

The statistics are based on the Directorate of Taxes’ register of non-personal tax payers and include 240 845 limited companies and other corporations that pay tax in arrears. Most of the companies are taxed according to the ordinary tax rules, but there are exceptions. Power companies are taxed according to the Taxation Act Chapter 18, while shipping companies may choose to be assessed by the special rules for shipping companies according to the Taxation Act Sections 8-10 to 8-19. All companies that are engaged in oil extraction on the Norwegian continental shelf or companies that are in pipeline transport, and foreign companies that provide services on the Norwegian continental shelf are assessed under the Petroleum Tax Act.

Tables: